36. In 2013 Andrew contributed equipment with an adjusted basis of $ 20,000 and a FMV of $ 18,000 to Construction Limited Partnership ( CLP) in return for a 3% limited partner-ship interest. Andrews shares of CLP income and losses for the year were as follows: Interest $500 Dividends 300 Capital gains 900 Ordinary loss (4,325) CLP had no liabilities. What are Andrews initial basis, allowed losses, and ending at- risk amount? 52. Carson had the following itemized deductions in 2013: State income taxes $1500 Charitable contributions 9,900 Mortgage interest (personal residence) 12,000 Medical expenses[$8000-(10%x$75,000)] 500 Miscellaneous ($2200-[2%x$75,000]) 700 a. What are Carsons itemized deductions for AMT purposes? b. What is the amount of the AMT adjustment? 53. William is not married, nor does he have any dependents. He does not itemize deductions. His taxable income for 2013 was $ 87,000. His AMT adjustments totaled $ 125,000. What is Williams AMT for 2013? (Hint: Dont forget the personal exemption.)